绿色文化、环境绩效与企业环境绩效信息披露  

Green Culture, Environmental Performance and Corporate Environmental Performance Disclosure

作　　者：张长江[1] 施宇宁 张龙平[2] ZHANG Changjiang;SHI Yuning;ZHANG Longping(College of Economics and Management,Nanjing Tech University,Nanjing 211816,China;Accounting School,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]南京工业大学经济与管理学院,江苏南京211816 [2]中南财经政法大学会计学院,湖北武汉430073

出　　处：《财经论丛》2019年第6期83-93,共11页Collected Essays on Finance and Economics

基　　金：国家自然科学基金面上项目(71273129)

摘　　要：基于认知行为理论,从内部文化角度对企业环境绩效信息披露的影响因素进行探究。本文分析了我国16家重污染行业上市公司的绿色文化水平及其2012~2016年年报和社会责任报告中披露的环境绩效信息,实证检验绿色文化与环境绩效对环境绩效信息披露水平的影响。研究发现:企业环境绩效信息披露水平受绿色文化的正面影响;环境绩效能够正向引导企业的环境绩效信息披露水平;绿色文化在环境绩效对环境绩效信息披露的影响中具有正向的调节作用。研究结果为绿色文化对企业环境绩效信息披露的影响提供了新的视角和证据,丰富了企业环境绩效信息披露的影响因素研究,同时也为企业文化建设的完善、绿色文化的进一步发展提供经验证据。Based on the cognitive behavior theory,this paper studies the influencing factors of the corporate environmental performance information disclosure from the perspective of the corporate culture.This paper analyzes the green cultural level of listed companies in 16 heavy pollution industries and the environmental performance information disclosed in their 2012~2016 annual reports and social responsibility reports,and empirically tests the influence of the green culture on the disclosure of enterprises environmental performance information and on the relationship between the environmental performance and the environmental performance information disclosure.The results are as follows:the level of the corporate environmental performance information disclosure is positively affected by the green culture;the environmental performance can positively guide the level of the corporate environmental performance information disclosure;the green culture has a positive regulating effect on the relationship between the environmental performance and the environmental performance information disclosure.The results provide a new perspective and evidence for the impact of the green culture on the disclosure of enterprises environmental performance information and enrich the research on the influencing factors of enterprises environmental performance information disclosure.This paper also offers empirical evidence for the improvement of enterprises culture construction and the further development of the green culture.

关 键 词：环境绩效信息披露 绿色文化 环境绩效 

分 类 号：F205[经济管理—国民经济] X196[环境科学与工程—环境科学]